United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E86755 - NY E86809 > NY E86765

Previous Ruling Next Ruling
NY E86765

October 1, 1999

CLA-2-62:RR:NC:3:353 E86765


TARIFF NO.: 6210.50.3000; 3926.20.6000

Ms. Barbara Sasso
MIF Miami Int’l. Forwarders
1801 NW 82 Ave.
Miami, FL 33126-1013

RE: The tariff classification of children’s rainwear from China.

Dear Ms. Sasso:

In your letter dated September 9, 1999, on behalf of Dyno Merchandise Corp., you requested you requested a tariff classification ruling.

The submitted samples are children’s unisex rainwear. Item #2 is a poncho composed of nylon woven fabric coated with PVC which completely obscures the underlying fabric. The poncho has a permanently attached hood with drawstring, and is constructed with no sleeves. There are two snap closures on the sides, and a zippered pouch pocket at the front. The poncho may fold into the self contained pouch pocket. Item #3 is a raincoat composed of PVC plastic with a nylon lining. The garment is zip-front waist-length, with permanently attached hood with drawstring, and pockets on either side of the zipper. The unit price for each garment is $4.50. The request for #1 will be answered by National Import Specialist 358, Mr. Bruce Kirschner, (212) 637-7079.

The applicable subheading for the Item #2 will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” The rate of duty will be 5.7% ad valorem.

The applicable subheading for Item #3 will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued not over $10 per unit. The duty rate will be Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: